Act Governing Relations between the People of the Taiwan Area and the Mainland Area Article 83

Any person who violates the provisions of Sub-paragraph 4 or 5 of Article 15 shall be punished with imprisonment of not more than two years, detention, or in lieu thereof or in addition thereto, a fine of not more than three hundred thousand New Taiwan Dollars.Any person who, with an intent to make a profit, violates the provisions of Sub-paragraph 5 of Article 15 shall be punished with imprisonment of not more than three years, detention, or in lieu thereof or in addition thereto, a fine of not more than six hundred thousand New Taiwan Dollars.If the representative of a juristic person, or the agent or employee or other worker of a juridical or natural person commits any of the offenses referred to in the preceding two paragraphs in execution of its professional duties, apart from the actor who shall be punishable, the referred juridical or natural person shall also be punished with a fine prescribed in the preceding two paragraphs except that the representative of the juristic person or the natural person has done its best in preventing the occurrence of the violation.
中文原文 臺灣地區與大陸地區人民關係條例第83條
違反第十五條第四款或第五款規定者,處二年以下有期徒刑、拘役或科或併科新臺幣三十萬元以下罰金。
意圖營利而違反第十五條第五款規定者,處三年以下有期徒刑、拘役或科或併科新臺幣六十萬元以下罰金。
法人之代表人、法人或自然人之代理人、受僱人或其他從業人員,因執行業務犯前二項之罪者,除處罰行為人外,對該法人或自然人並科以前二項所定之罰金。
但法人之代表人或自然人對於違反之發生,已盡力為防止行為者,不在此限。

English translation for reference only; the Chinese text prevails. Not legal advice.